IMO NO.
CONS: There are more servers than players. Game is old. Chances of success through time are really low.
PRO: Available source code, extensions. You could really make a difference in your server.
If you want money, there are other things you could do to get more. If you want learn the basics of gamedev and you have ToP nostalgia, then why not?
But still, if you're looking for something to invest your time, I'd suggest you to go learn programming or gamedev with Unity/Unreal.

Well, since u said Rolls, I tought u mean something like prevent using 2 hp recovery items. Those arent used with states, instead they just add hp to your attrs.
If u want to avoid using twice an item that give states, as inuarashi said, take a look at Amplifiers itemeffect script.

You have 2 things:
Server where you have your serverfiles and database, and client where players get to enter and play the game.
Your serverfiles have some files such as iteminfo.txt that contains the whole list of items available in your server.
But on the client side, you need that same iteminfo but with a different extension. Instead of iteminfo.txt (as you have on your server side), the client needs an iteminfo.bin. So a compiler turns .txt into .bin, and decompiler turns .bin into .txt. (You can't just rename the files, 'cause as the topic says, the files are compiled) :P

Hello There!
Just a brief summary: ToP is originally coded in C++ (Source code is available in this forum) and Lua. It uses SQL database. Most PKOsites are coded in PHP.
It's really up to you where you'll want to guide your learning path, but as a personal suggestion, start learning LUA (https://www.lua.org/docs.html). Most ingame scripts are coded in LUA (NPCs, Missions, Item Effects, Attributes, Skills, even the AI; and also, most of the releases of this forum are for those kind of scripts).
You could also learn a bit about SQL (mainly UPDATE, INSERT and basic Queries) 'cause you can find here an awesome extension called LuaSql, which allows you to play with your database from ingame events.
Once you're familiar with it's language, and you feel like you can pretty much do everything you want to in LUA (a good way to prove you're confident enough is to understand advanced pkodev extensions - such as Hooks, Serialize, AntiDupes, AI Behaviours - ), you can dive into C++ learning to making your own extensions, or edits on the source code. This is really advanced shit, it'll take you some time to get familiar with LUA first.
Use PkoDev Search Engine, Guides Section, Releases Section, Lua docs, Google and Youtube. You can do it ☺
--Edit:
Forgot to say, despite all the information you can get from the internet, the greatest way of learning is by Doing.
Install Basic Server Files, Get to make it run just for you or few friends, and start doing!
Start by making an Npc, then a mission, then an usable item, and so on. From basic to advanced, just the same as learning anything else.

You really think is a good idea to implement a BR on a game that is almost dead?
Imagine the player base you need to be opening map copies each minutes as fornite or apex do.
A simpler and more efficient way is to make a maze for ur server, so once every X hours you open that maze. Just another Chaos Argent, but where you enter naked and loot on chests.

That function doesn't add bonus ap per reset and doesn't take in consideration if the character has rebirth skills (just reset all skills).
My suggestions:
Save somewhere how many resets the char has done (luasql, unused attrs, serialize)
Reset to lv 1 and give the starting 4 attribute points + bonus per reset
Set a condition to check if the player has nothing equipped before the reset (otherwise imagine a lv 1 newbie with forged death set)
Check if the player has Rebirthed before the reset, and add a "rebirth skill book" that checks the class once is lv 41+ and adds the correct rebirth skill and rebirth lvl.

You used ImpsPointCard as itemeffect function name right?
in your script I see "function ItemUse_Points ( role , Item )"
in mkhzaleh I see "ImpsPointCard = function(Player, Item)"
Also you have to set this constants (in case you didn't do it before)
SQL.GameDB.Name, SQL.GameDB.Host, SQL.GameDB.User, SQL.GameDB.Password

Iteminfo.txt
Open it with a csv editor such as csved and you'll see that each column defines different things such as model/attrs/price/tradeable/itemtype etc
Read as many guides as you can from Guide section, then use search buttom, then post your question if it wasn't solved before.

As far as I know, to translate the game itself to another language you'll need to manually translate every Client File (of the GUI), hex the game.exe, and also translate every single script (Server Side) with a Notice, Text, Talk, MissionTalk, BickerNotice, SystemNotice and so on. Well, I say manually but maybe someone have a better idea :P
It would be an endless and pointless job. Several years ago there was a group of serverdev with geminidev who tried to full translate newer files from CH to ENG and after some months of many people working, they just stopped trying.
Also, ToP is dying, it's a really old game, with not a huge active players. I'll say it's not worth the effort.